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The Treatment of Nonperforming Loans in Macroeconomic Statistics
Author:
Mr. Cornelis N Gorter
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Mr. Adriaan M. Bloem
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Series:
IMF Working Papers
Volume/Issue:
Volume 2001: Issue 209
Language:
English
Publication Date:
01 Dec 2001
DOI:
https://doi.org/10.5089/9781451874754.001
ISBN:
9781451874754
ISSN:
1018-5941
Pages:
18
Keywords:
WP; loan; amount; value; debt; loan portfolio; General statistics; loan accounting; loan provisioning; valuation rule; item loan provision; financial asset; Loans; Nonperforming loans; Distressed assets; Securities
Legal-disclaimer:
IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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This paper seeks to promote discussion on the treatment of nonperforming loans in macroeconomic statistics. After reviewing current recommendations in international statistical manuals and the guidelines provided by some main banking and accounting institutions, the paper recommends that the information on nonperforming loans provided by macroeconomic statistics should be expanded. The paper concludes with a list of issues that deserve further study.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund